Rationale:
Costing and Estimating is an integral part of any Business. This
course teaches a scientific approach towards costing of different
printing elements. The student will understand how a precise value
of a job can be determined, what factors should be considered
while estimation, what is the upper limit on wastage, how indirect
costs are to be allotted to different productive departments,
etc.
Lesson
No 1:
Theory.
|
Marks |
Hours |
1.1 |
Outline of British Printing Industries Federation system
of costing.
|
4 |
3 |
1.2 |
Factors affecting profitability |
3 |
2 |
1.3 |
Budget centres- cost recovery and service |
4 |
3 |
1.4 |
Comparison of actual and budget expenses. |
2 |
2 |
1.5 |
Forecast of life of assets. |
4 |
3 |
1.6 |
Depreciation and its methods. Cost control system
and cost reduction. |
6 |
4 |
1.7 |
Hourly cost rate and machine cost rate, allocation
of expenses. |
6 |
4 |
1.8 |
Type of cost- fixed, variable, unit. |
2 |
1 |
1.9 |
Comparison between time rate and work rate system |
4 |
3 |
Lesson
No 2: Forms.
Theory.
|
Marks |
Hours |
2.1 |
Statement-summary-of expenses.
|
5 |
2 |
2.2 |
Work Instruction Ticket.
|
-- |
1 |
2.3 |
Invoice. |
-- |
1 |
2.4 |
Cost sheet. |
-- |
1 |
2.5 |
Requisition- paper, ink, binding materials,
etc. |
-- |
1 |
2.6 |
Shift production reports. |
-- |
1 |
2.7 |
Estimate form and delivery and sales report. |
-- |
1 |
Lesson
No 3: Estimating.
Theory.
|
Marks |
Hours |
3.1 |
Qualities and tools of estimator, standard press routine
and its advantages.
|
10 |
8 |
3.2 |
Estimation of paper-paper size (British & ISO), GSM,
wastage allowance. Weight of web & sheets, calculation
of no. of pages
Ink consumption-SPANKS formula.
Binding material calculation.
|
|
10
5
5
|
3.3 |
Determination of rate for design, DTP, processing, binding
and finishing plate making and printing.
|
5 |
5 |
Lesson
No 4: Legal Aspects.
Theory.
|
Marks |
Hours |
4.1 |
Liability, customer’s property, terms, disputes
about cost variation & delayed payments, taxes, variation
in quantity, local organization & rules
|
5 |
8 |